The agency confirmed that it will not follow the grace period in which it does not initiate legal actions against debtors. It will only continue for health companies and public good entities.
The Customs Collection and Control Agency (ARCA) confirmed that as of January 1, 2025, it will lift the grace period in which the agency does not execute embargoes against the accounts of companies, with the exception of companies in the health sector and public welfare entities.
Just as I had anticipated Scope, It was expected that ARCA would decide not to continue with the benefit based on the result of the tax moratorium in which 341,000 payment plans were initiated, which gave space to companies to regularize their situation.
However, the organism decided to enable payment plans of up to 48 installments that will include debts until December 31, 2024. The moratorium that closed this year included debts until March 31, so these plans will serve to address business problems that occurred from April 1st to the end of the year, in a period in which the economy registered a drop of at least 3 points of GDP.
Only the “truce” for companies in the health sector and public good entities until July 31, 2025.
SMEs: what is the new payment facility plan like?
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The installments will be monthly, equal and consecutive, at a fixed rate.
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The plan contains a drastic reduction in the financing rate and will not require an advance payment. Co
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With this measure, the agency seeks to provide greater enforceability to taxpayers so that they can catch up with their non-prescribed tax obligations, including those not regularized in the recently completed moratorium.
Payment plan for SMEs: what is the financing like?
- For small taxpayers, micro and small businesses, non-profit entities and the health sector, it will be 25% of the compensatory interest rate in force at the time of the implementation of the regime.
- In the case of medium-sized companies – Tranches 1 and 2 – 40% will be applied to the compensatory interest rate in force at the time of implementation of the regime. Companies have a period of up to 18 installments for tax withholdings and perceptions and up to 36 installments for tax obligations and social security resources (except tax withholdings and perceptions) and customs obligations.
- Small taxpayers, micro and small businesses, non-profit entities and the health sector up to 24 installments for withholdings and perceptions and up to 48 installments for the rest of the obligations
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How to access the benefits?
Membership can be made from February 3 to April 30, 2025, both inclusive, through the “My Facilities” computer system with Tax Code.
- Established Electronic Tax Address.
- Affidavits submitted.
- CUIT active.
- CBU informed.
What debts are included?
All obligations due until December 31, 2024, detailed below:
- Taxes and social security resources, including interest and fines.
- Tax withholdings and perceptions.
- Fines imposed, additional charges for import or export taxes and settlements of the aforementioned taxes included in the procedure for violations, as well as their interests.
Source: Ambito
